<!DOCTYPE html>
<html>
	<head>
		<meta charset="UTF-8">
		<title></title>
	</head>
	<body>
		<table border="1">
		  <tr>
		    <th colspan="2">Month</th>

		  </tr>
		  <tr>
		    <td rowspan="2">January</td>
		    <td>$100</td>
		  </tr>
		    <td>$100</td>
		  </tr>
		</table>
	</body>
</html>
